Taxability of marketing contributions: non taxable where receipts are fiduciary and subject to mutuality, not royalty.
Where receipts from hotels are received with a corresponding obligation to expend them for agreed common purposes and are held in a fiduciary capacity, such marketing contributions, reward program receipts, reservation contributions and central reservation system fees are not consideration for use of intellectual property or fees for technical services and thus do not qualify as royalty or fees for included services under the India-US DTAA, particularly in the absence of a permanent establishment and where coordinate precedent on identical facts supports non taxability under the principle of mutuality.